GRANT TRAINING WORKSHOP FEBRUARY 3, 2021 - MARLEEN LAJOIE RESOURCE ADMINISTRATOR
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Grant Training Workshop
February 3, 2021
Marleen LaJoie Jan Santerre
Resource Administrator Project Canopy Coordinator
Grant Workshop Agenda • Welcome and Introductions • Project Canopy Overview • Grant overview • Grant “Rules of the Road” • Questions, Wrap-up
Welcome and Introductions
What is Project Canopy? • Maine’s community forestry program – a program of the Dept. of Agriculture, Conservation, and Forestry’s Maine Forest Service Initiated through the 1990 Farm Bill, “America the Beautiful – National Tree Program”, providing funding, education & technical assistance to all 50 states
What does Project Canopy do? • Clearing house for community forestry services and expertise •Assists Maine’s communities in developing long-term community forestry plans to maximize the benefits trees and forests provide •technical assistance •Educational programs •financial assistance
How much is available? • Approximately $100,000 Available • Planting and Maintenance • $8000 maximum award • Planning and Education • $10,000 maximum award
Project Canopy Grant Basics • Governments, Non-profit Organizations, Educational Institutions • 50/50 Matching Grants • Signed Agreement • Timeline: 12-18 months (depending on grant category) • Reimbursement funding
Project Canopy Grants • Grants made possible by the USDA Forest Service Urban and Community Forestry Program, state grants, and private donations. • Support community efforts to develop and maintain long-term community forestry programs • Stimulate and heighten public awareness • Create and maintain partnerships • Promote comprehensive natural resource management • Increase the number of “actively managing” communities
Actively Managing Communities • Professional Staff • Community Forestry Advocacy Group • Tree Ordinance or Policies • Tree Inventory • Up-to-date Community Forestry Management Plan
Grant Timeline
1/2021 Grant Announcement
2/3/2021 Grant workshop
3/12/2021 Applications due to MFS
5/10/2021 Grants awards anticipated. Work may only
begin once an agreement has been
signedGrant Categories • Planting and Maintenance • Planning and Education
Application Form
Basic
community or
organizational
information
Make sure
these numbers
match those on
page 5 of the
application
Provide a
quick
snapshot of
the project
here, don’t go
into details.Basic community or organizational information
This outlines all the
information needed
Usually just
for planting in your application
package
ApplicantBudget
http://www.independentsector.org/volunteer_time
http://www.bls.gov/
http://www.maine.gov/labor/
https://www.fema.gov/schedule-equipment-ratesThese numbers
Numbers should
should
match match those
those on
on the1.cover sheet
pageTree Planting and Maintenance budget
Narrative •Gives you a chance to tell a story – This is your sales pitch •Give a brief history of your community or organization’s community forestry program, including mission and goals •Give a description of the project, including what you expect to be developed, produced, performed and/or implemented; a clear and measurable work plan for the project; and a timeline for completion of the process •A description of how your project will effectively contribute to the state results and national goals (Sustainability, Comprehensive resource management, public awareness, incorporating partners) •A description of how this project will enhance your community’s capacity for long-term and sustainable urban and community forestry management (indicators are: inventory, management plan, professional staff, tree group, and an ordinance or policy) •Be careful not to commit to more than what is reasonable
Project Map/Plan
•Include map of
project area or
planting locations
•Address/s
•PhotographsThree year maintenance plan •If tree planting is a part of your proposal, a three-year maintenance plan must be included in your application. •Identify individuals and resources responsible for tree maintenance over a three-year period •Only tree costs during the grant period are eligible •Include a letter of support if individual/s or organization responsible for maintenance is someone other than you/your organization
Letters of support • Applications with a broad range of support will be favored • Applications should include letters of support from partnering organizations • Letters of support should include specific commitments and contributions to the project, rather than just a general statement of support. • Examples include: • Amount of labor committed • Estimated services provided • Donated equipment, supplies or labor
Community Capacity
Checklist
1. Inventories and management plans
2. Professional staff
3. Tree care ordinance
4. Local advisory /advocacy organizationFinal suggestions: •Make sure you make all deadlines March 12th, 5 pm •Electronic submission •Do your homework, make sure you involve the community and proper authorities within the community •Call with any questions, we are happy to try to answer project specific questions
Grant “Rules of the Road” Topics
• Umbrellas of authority
• Existing systems –
Financial management
• Match documentation
• Audits
• The Grant File- The Story
• Grant modifications
• Procurement
• Reporting/MonitoringWhat do you need to know?
• Are there rules or restrictions?
• What can the grant be used for?
• What is the the CFDA number? 10.675 UCF
• What are the deadlines for funding and
implementation?
• What are the record keeping requirements?
• What are the matching requirements?Words of the day • Transparency • Compliance • Internal Controls • Performance • Monitoring • Reasonable • Prudent • Allowable • Fraud, waste and abuse
Acronyms - Answers • GAO – Government Accountability Office • OMB- Office of Management and Budget • D&B – Dun & Bradstreet • CFR – Code of Federal Regulations • UCF – Urban & Community Forestry Program • FR – Federal Register • FAC – Federal Audit Clearinghouse • PII – Personally Identifiable Information • SAM – System for Award Management • CFDA – Catalog of Federal Domestic Assistance • FFATA - Federal Funding Accountability and Transparency Act of 2006 • OIG – Office of Inspector General
Umbrellas of Authority
Federal Law – GAO, OMB, OIG
USDA Forest Service
Cooperative Forestry Assistance
Urban & Community Forestry
Maine Law
Maine Forest Service
Local Laws and Procedures
• procurement proceduresOMB Omni (Super) Circular: 2 CFR Part
200
• http://www.ecfr.gov/cgi-bin/text-
idx?SID=b9f2d6205dd6c1ff7d8df121414a53ca&mc=true&node=pt2.1
.200&rgn=div5
• Uniform Administrative Requirements,
• Cost Principles &
• Audit Requirements for Federal Awards
• State, Local Governments and Indian Tribes
• Educational Institutions, Hospitals and Non-Profits
• Effective December 26, 2014 current as of December 31, 2018
33What is included? • Administrative Requirements: • A-110, and A-102 • Cost Principles: • A-21, A-87, and A-122 • Single Audit Requirements: • A-133, and A-50 • Data Collection Requirements • A-89
How is it organized? • Table of Contents • Subpart A (.000) – Acronyms & Definitions • Subpart B (.100) – General Provisions • Subpart C (.200) – Pre-Federal Award Requirements & Contents of Federal Awards • Subpart D (.300) – Post Award Regulations • Subpart E (.400) – Cost Principles • Subpart F (.500) – Audit Requirements
§ 200.112 Conflict of interest. • The non-Federal entity must disclose in writing any potential conflict of interest to the Federal awarding agency or pass- through entity in accordance with applicable Federal awarding agency policy.
§ 200.205 Awarding agency review of risk posed by applicant. • A prime recipient is required to ensure that any subrecipients have not be debarred or suspended from working for the Federal government. • In evaluating risks posed by applicants, the awarding agency may use a risk-based approach and may consider any items such as the following: (1) Financial stability; (2) Quality of management systems; (3) History of performance. (4) Reports and findings from audits; and (5) The applicant’s ability to effectively implement statutory, regulatory, or other requirements imposed on non-Federal entities.
§ 200.300 Subpart D: Post Award Financial Program and Management • 200.300 Statutory and national policy requirement • 200.301 Performance management • 200.302 Financial management • 200.303 Internal controls • 200.305 Payments • 200.306 Cost sharing or matching • 200.370 Program income • 200.308 Revision of budget and program plans • 200.309 Period of performance
§ 200.302 Standards for financial management systems. Grantees responsible for: • accurate, current, and complete of the grant financial activities • records which adequately identify the source and application of funds provided for financially-assisted activities. • grant or subgrant awards and authorizations, obligations and income. • Allow trace of funds to a level of expenditures adequate to establish that such funds have been used according to Federal statutes and regulations
§ 200.302 Standards for financial
management systems
• There are seven primary characteristics of adequate financial
management systems:
1. Identify funds received and expended;
2. Disclose accurate, current and complete financial results;
3. Identify source and application of funds;
4. Provide effective controls and accountability;
5. Compare budget to actual results;
6. Provide for written procedures for payment requirements;
7. Provide for written procedures for determining allowability
of costsFinancial Management Systems
• “Adequate” Accounting Systems Require
• Internal Controls
• Ability to Test Internal Control
• Chart of Accounts
• Cash Management - Compliance with CMIA
• Track Expenditures (Budget Control)
• Track both Financial and Program Budgets
• Ensure Allowability of Costs Charged to Grants
• Provide Clear Audit Trail
41§ 200.302 Tracking Your Money 1. Identification, in its accounts, of ALL Federal awards received and expended AND the Federal programs under which they were received. NOTE: This must include as applicable: ❑CFDA title and number ❑Federal award identification number and year ❑Name of the Federal awarding agency ❑Name of pass-through entity, if any
TIME SHEET FOR VOLUNTEERS
_____________________________________
PROJECT NAME AND NUMBER
_____________________________________
NAME OF VOLUNTEER
_____________________________________
NATURE OF WORK
DATE START END START END TOTAL HOURLY TOTAL
HOURS RATE VALUE
WORKED
TOTAL VALUE OF TIME_____________
________________________________________ __________________
SIGNATURE OF VOLUNTEER DATE
________________________________________ __________________
SUPERVISOR VARIFYING SIGNATURE DATE§ 200.403 Allowable Costs
• Necessary to the function of the grant
• Reasonable -- prudent person test
• Allocable- Chargeable and Assignable
• Consistently applied - can not shift
elsewhere
• Written procedures required for
determining the allowability of costs in
accordance with § 200.400 subpart E:Cost
Principles:Unallowable costs • Incurred for purposes other than the grant • Incurred outside the grant period • Not adequately documented • Did not comply with terms in the Grant Agreement • Not properly matched
§ 200.303: Internal Controls Establishes the following: • Non-Federal entity’s responsibilities for EFFECTIVE internal controls • Expectation of compliance • Expectations when noncompliance identified • Treatment of personally identifiable information (PII) • Reasonable Measures to protect
§ 200.303: Internal Controls Internal controls over cash disbursements: • No pre-signed checks • Require two signatures over a certain amount • Do not use signature stamps • Check signers should really review the checks and supporting documentation • Authorized check signer reviews and approves the check register when using computer signed checks • The finance director should not be a check signer
§ 200.306 Matching or cost sharing • Must be verifiable – Recipient accounting system requirements to assign identifiers to track • Federal grants cannot be used as a match for another Federal Grant (statutory exceptions). • Program income, may not be used for cost sharing or matching without prior approval. • In-kind contributions have special restrictions. • 50/50 for Urban & Community Forestry Program • Total cost of project includes federal share AND Match • Necessary and reasonable to accomplish
§ 200.306 Donations
• Donated Services - valuation?
• Bureau of Labor Standards
• Value of task performed
• consistent with those paid for similar work by the
recipient
• Donated property - valuation?
• Documentation
• Value assessed to donated property included in the cost-
sharing or matching must NOT exceed the fair market
value of the property AT THE TIME OF DONATION.
• Cash§ 200.434 In-Kind Contributions • Third party non-cash contributions, • Must be Integral and necessary • Must be allocable and allowable under the grant, • To serve as matching, it must be verified in the grantee’s records
§ 200.307 Program Income • Non-Federal entities are ENCOURAGED to earn income to defray the program costs where appropriate. • From fees, rentals, sales, interest, • Must be from a grant supported activity, • Cannot be from taxes, fines, penalties, • Deduction Method is still default • Cost sharing/matching: with prior written approval program income may be used to meet cost-sharing/matching requirements
§ 200.500 Audits
• Grantees and subgrantees are responsible for
obtaining audits -- Single Audit Act Amendments of
1996 and OMB Circular A-133, ``Audits of States,
Local Governments, and Non-Profit Organizations.''
• Audits of States, Local Governments, and Non-Profit
Organizations now found in 200.500 subpart F
• $750,000 fiscal year expenditure threshold
• The Federal Audit Clearinghouse (FAC) operates on
behalf of the Office of Management and Budget
(OMB).
• https://harvester.census.gov/facweb/default.aspx/
• Responsibility to notify awarding entity of any audit
findingsAudits – What do they look for? • Are the costs eligible under the Grant? • Are they allowable under the Grant? • Are they Reasonable? • Are they within the grant term? • Are they charged to another Federal Program? • Are they treated consistently? • Are they properly documented?
The Grant File • Notice of Funds Available • Application • Notice Of Award • Documentation of Review / Authority to Receive / spend • Written policies • Expenditures • Match • Reports Financial and Program • Closeout
Suggested Grant File Format
Label each tab
1. Correspond.
1. Correspondence
2. Blank Forms, POC Info.
3. Financial-Payments-Special Cond.
4. Application, Signed Award
5. Review & Audit Resolution
6. Progress & Monitoring Reports
57Narrative Statement (This is the Sales Pitch!) • Explain the need, explain goals & objectives, • Describe the method, design, planned activities, timeline, other participants, • Monitoring and evaluation, results, • Budget -No Equipment over $5K
• § 200.33 Equipment (definition) • Tangible personal property • Useful life of over one year. • Per unit acquisition cost of $5,000 or more. • Not authorized under Project Canopy
§ 200.430 Standards for documentation of the work performed Records must accurately reflect the work performed; this includes: • Be part of official records of the entity • Reflect the total activity for which the employee is compensated • Reflect both Federal and non-Federal activities on an integrated basis • Support distribution of salary and wages if working on more than one Federal award. • Budget estimates ALONE cannot be used as support for charges
§ 200.308 Revision of budget and program plans • Funds can be moved within the approved budget categories • unanticipated requirements • limited program changes • Requires the prior written approval of the Maine Forest Service.
Amendments: How to Change your grant • Ask first, NOT beg forgiveness after • Programs and Budgets are usually based on your best estimate. • Changes and revisions are often necessary. • Prior approval is generally required
§ 200.308 Prior Approvals • Program changes, changes in scope, or changes in goals/objectives • Changes in key person • Changes in subcontracting or transferring activities to a third party, work assignments. • All changes must be submitted to Awarding Agency prior to ending date of grant
Budgetary Changes • Transfers between budget categories, • Changes in Direct to Indirect or Indirect to Direct costs, • Change in Matching where 3rd party is involved
Project Modification
• Grant Revisions and Grant Extensions
• Requires Pre-Approval from awarding Agency
• Must Meet Original Program Intent
• Allowable Costs from FY Program Guidance
• Strong Justification for Review/Approval
65§ 200.318 Procurement Grantees and subgrantees will use their own written procurement procedures • reflect applicable State and local laws and regulations, • conforms to applicable Federal law and standards identified in this section. • Necessary • Competitive • Written conflict of interest policy • Documented
§ 200.319 Competition.
• (a) All procurement transactions must be conducted in a
manner providing full and open competition
• Micropurchases under $3,000
• Competitive quotes to determine reasonable-ness
• Small Purchases (less than $150,000)
• Price or rate quotations must be “obtained from an adequate number of
qualifies sources.” It is up to the recipient’s discretion to determine what
is adequate, and who might be a qualified source.
• Sole Source-Use is Discouraged
• Emergency or Uniqueness
67§ 200.331 Subpart D: Monitoring and reporting program performance. Grantees are responsible for • managing grant and subgrant supported programs, functions and activities. • compliance with applicable Federal reporting requirements • achievement of performance goals Performance reports must be submitted on schedule required by agency A review of financial and programmatic reports is required
200.415: Certification • By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, accurate, and the expenditures, disbursements and cash receipts are for the purposes and objectives set forth in the terms and conditions of the Federal award. I am aware that any false, fictitious, or fraudulent information, or the omission of any material fact , may subject me to criminal, civil or administrative penalties for fraud, false statements, false claims or otherwise.
Financial Monitoring
Supporting Documentation for All Expenditures
• Invoices
• Receipts
• Purchase orders
• Contracts
• Travel Authorization Forms/Travel Vouchers
• Timecards
• Payroll Registers
70Monitoring: Procurement & Personnel
• Local or State Written Procurement Policy
• Specs, Bids, & Quotes
• Sole Source Justification
• Conflict of Interest
• Time & Attendance
71Monitoring Sub-recipients and Contractors • Compliance with grant purposes • Site visits and frequent, scheduled phone conversations • Face to face meetings • Training • Written progress reports • Media reports, news stories • Did you get what you paid for? • Did it happen within the grant period?
Subrecipient Monitoring: Benefits
• Technical Assistance
• Subrecipients
Identify/Showcase Successes
• Ensure Projects are on Track
• Improve
Communications/Process
• Correct Shortfalls and Offer
Solutions
73Fiscal Matters…Proceed with Caution
• Supplantation
• Consultants
• Fair Market Value-cautious on sole sourcing
contractors
• Program Income
• Match
• Excessive Spending Near End of Grant
Period
• Records Retention
74§ 200.333 Retention and access requirements • applies to all financial and programmatic records, supporting documents, statistical records, and other records of grantees or subgrantees (200.336) • records must be retained for three years after the close of the grant period (unless litigation pending) • Date of submission of the final expenditure report
Civil rights and credit • “In accordance with Federal law and U.S. Department of Agriculture policy, this institution is prohibited from discriminating on the basis of race, color, national origin, sex, age or disability. (Not all prohibited bases apply to all programs.) • To file a complaint of discrimination: write USDA, Director, Office of Civil Rights, Room 326-W, Whitten Building, 1400 Independence Avenue, SW, Washington, D.C. 20250-9410 or call (202) 720-5964 (voice and TDD). USDA is an equal opportunity provider and employer.” https://www.ascr.usda.gov/filing-program-discrimination- complaint-usda-customer • “This publication made possible through a grant from the Maine Forest Service and USDA Forest Service.”
What we are looking for:
• Compare Project with Goals
• Supports Approved
Initiatives and Investments
• Cost Analysis of Budget,
including Narrative
• Necessary, Reasonable,
Appropriate
• Review Prior Subrecipient
Performance
77What Next? For more information: • Slideshow will be available online • Call or email Jan Santerre - jan.santerre@maine.gov, 207-287-4987 or • Email marleen.lajoie@maine.gov with questions
Web Resources OMB Circulars https://www.whitehouse.gov/omb/information-for- agencies/circulars/ USDA Regulations https://www.govinfo.gov/content/pkg/CFR-2018-title7- vol1/xml/CFR-2018-title7-vol1-part15.xml Electronic Code of Federal Regulations http://www.ecfr.gov/cgi-bin/text- idx?SID=b9f2d6205dd6c1ff7d8df121414a53ca&mc=tru e&node=pt2.1.200&rgn=div5
THANK YOU!
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